If you have income denominated in currencies other than Euro, you may wonder which exchange rate you should use when preparing your tax return and calculating your liability.
Revenue have just published their official exchange rates for a range of currencies for 2012, based on Central Bank rates.
These are as follows, along with the corresponding rates for earlier years.
| 2009 | 2010 | 2011 | 2012 | |
|---|---|---|---|---|
| Australian dollar | 1.7727 | 1.4423 | 1.3484 | 1.2407 |
| Canadian dollar | 1.5850 | 1.3651 | 1.3761 | 1.2842 |
| Danish krone | 7.4462 | 7.4473 | 7.4506 | 7.4437 |
| Japanese yen | 130.34 | 116.24 | 110.96 | 102.49 |
| Norwegian krone | 8.7278 | 8.0043 | 7.7934 | 7.4751 |
| Pound sterling | 0.8909 | 0.85784 | 0.86788 | 0.81087 |
| Swedish krona | 10.6191 | 9.5373 | 9.0298 | 8.7041 |
| Swiss franc | 1.5100 | 1.3803 | 1.2326 | 1.2053 |
| US dollar | 1.3948 | 1.3257 | 1.3920 | 1.2848 |
These rates apply to all trading, rental, employment, investment and other income denominated in non-Euro currency.
Lloyds Accounts
A separate rate applies for conversion of Lloyds Account amounts from sterling to euro. This is based on the sterling mid-closing rate on the last market day of each calendar year, as per the Central Bank. The rate for 2012 is Stg £1 = €1.22534.
The newly-published Revenue eBrief publishing these details is here.
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